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Gaming duty |
| Rates of gaming duty. |
11. - (1) For the Table in section 11(2) of the Finance Act 1997 (rates of gaming duty) there shall be substituted the following table-
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"TABLE |
Part of gross gaming yield |
Rate |
The first £400,000....... |
2.5 per cent. |
The next £1,000,000....... |
12.5 per cent. |
The next £1,500,000....... |
25 per cent. |
The remainder....... |
40 per cent." |
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(2) In section 11(3) of that Act (rate of duty for unregistered gaming), for "33 1/3 per cent." there shall be substituted "40 per cent."
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(3) This section has effect in relation to accounting periods beginning on or after 1st April 1998.
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Amusement machine licence duty |
| Rates of amusement machine licence duty. |
12. - (1) In section 23 of the Betting and Gaming Duties Act 1981 (rates of amusement machine licence duty), for the Table in subsection (2) there shall be substituted the following Table-
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TABLE |
(1)
Period (in months) for which licence granted |
(2)
Machines that are not gaming machines |
(3)
Gaming machines that are small-prize machines or are five-penny machines without being small-prize machines |
(4)
Other machines |
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£ |
£ |
£ |
1 |
30 |
80 |
220 |
2 |
50 |
150 |
425 |
3 |
75 |
220 |
615 |
4 |
95 |
285 |
800 |
5 |
120 |
345 |
970 |
6 |
140 |
400 |
1,125 |
7 |
160 |
450 |
1,270 |
8 |
185 |
500 |
1,405 |
9 |
205 |
540 |
1,525 |
10 |
225 |
580 |
1,635 |
11 |
240 |
615 |
1,730 |
12 |
250 |
645 |
1,815 |
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(2) This section shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.
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| Further exception for thirty-five-penny machines. |
13. - (1) In section 21(3A) of the Betting and Gaming Duties Act 1981 (excepted machines), for paragraphs (b) and (c) there shall be substituted the following paragraphs-
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"(b) a five-penny machine which is a small prize machine; or |
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(c) a thirty-five-penny machine which is not a prize machine or which, if it is a prize machine, is not a gaming machine." |
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(2) This section has effect in relation to the provision of an amusement machine at any time on or after 1st April 1998.
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| Video machines. |
14. - (1) In section 21(3A) of the Betting and Gaming Duties Act 1981 (excepted machines), after paragraph (c) there shall be inserted"; or
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(d) an excepted video machine." |
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(2) After subsection (3A) of that section there shall be inserted the following subsections-
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"(3B) For the purposes of this section an amusement machine is an excepted video machine if-
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(a) it is a video machine which is not a prize machine; |
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(b) it is a machine on which a game can be played solo; |
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(c) the price for a solo game on the machine does not exceed 35p; and |
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(d) the price to participate in a game on the machine for two or more players does not exceed 50p. |
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(3C) For the purposes of this section the price for a solo game on a machine does not exceed 35p if the denomination or aggregate denomination of the coin or coins that must be inserted into the machine to play the game solo does not or, where the machine provides differing numbers of games in different circumstances, cannot exceed 35p for each time the game is played.
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(3D) For the purposes of this section the price to participate in a game on the machine for two or more players does not exceed 50p if the denomination or aggregate denomination of the coin or coins that must be inserted into the machine to play the game simultaneously with more than one player does not exceed or, where the machine provides differing numbers of games in different circumstances, cannot exceed 50p per player for each time the game is played.
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(3E) For the purposes of this section a game is played solo if it is played by one person at a time (whether or not against a previous player)."
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(3) Accordingly, in section 25 of that Act-
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(a) in subsection (4) (no account to be taken of the fact that a machine may be played by more than one person at a time), after "description" there shall be inserted "other than an excepted video machine falling within section 21(3A)(d) above"; and |
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(b) in subsection (6) (excepted machine not to be treated as a number of machines), for the words "in the case of any machine" onwards there shall be substituted "for the purpose of determining whether a machine is an excepted video machine falling within section 21(3A)(d) above, or in the case of a pinball machine or a machine that is an excepted machine". |
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(4) This section has effect in relation to the provision of an amusement machine at any time on or after the day on which this Act is passed.
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Air passenger duty |
| Fiscal representatives. |
15. - (1) After section 34 of the Finance Act 1994 (fiscal representatives) there shall be inserted the following section-
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| "Administrative representatives. |
34A. - (1) Subject to the following provisions of this section, where-
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(a) the appointment of any person to be the fiscal representative of an aircraft operator contains a statement that the appointment is made for administrative purposes only, |
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(b) the operator has complied with any obligations for the provision of security imposed, in relation to appointments containing such statements, by any general directions given by the Commissioners, and |
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(c) the operator is not for the time being in contravention of any requirement to provide any security that he is required to provide under section 36 below, |
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that appointment shall have effect in accordance with subsection (2) below.
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(2) Where the appointment of any person as a fiscal representative has effect in accordance with this subsection section 34(4)(b) and (c) above shall be taken, in the case of that person-
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(a) not to impose any requirement on the representative to secure the payment of amounts of duty which are or may become due from his principal, and |
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(b) not to make him personally liable either to pay any such amounts or in respect of any failure by his principal to pay them. |
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(3) The security that may be required by general directions given by the Commissioners for the purposes of this section is any such security for the payment of amounts of duty which are or may become due from the person providing the security as may be determined in accordance with the directions.
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(4) The power of the Commissioners under section 36 below to require the provision of security shall not include any power to require a fiscal representative of an aircraft operator whose appointment has effect in accordance with subsection (2) above to provide any security for the payment of amounts of duty which are or may become due from his principal.
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(5) In this section references to an amount of duty include references to any penalty or interest that is recoverable as if it were an amount of duty, but only in so far as the penalty or interest is in respect of a failure by an aircraft operator to pay an amount of duty, or to pay such an amount before a certain time."
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(2) In section 34(4) of that Act (effect of appointment of fiscal representative), after "subsection (5)" there shall be inserted "and section 34A".
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